Tree provided in tapering shape beginning to regrow (7)
I believe the answer is:
conifer
'tree' is the definition.
(I know that conifer is a type of gymnospermous tree)
'provided in tapering shape beginning to regrow' is the wordplay.
'provided' becomes 'if' (eg 'provided it's sunny' means 'if it's sunny').
'in' indicates putting letters inside.
'tapering shape' becomes 'cone' (I've seen this before).
'beginning to' indicates taking the first letters.
The first letter of 'regrow' is 'r'.
'if' going inside 'cone' is 'conife'.
'conife'+'r'='CONIFER'
(Other definitions for conifer that I've seen before include "In force (anag.)" , "one branching out" , "Evergreen (generally)" , "Fir or larch, for example" , "Evergreen tree" .)